Section RZ 2 — Income Tax Act 2007: Amount of provisional tax based on 1997–98 or earlier tax year

RZ 2 Amount of provisional tax based on 1997–98 or earlier tax year For the purposes of sections MB 4 and MB 5 other than section MB 5(3) and (4) of the Income Tax Act 2004 (which relate to the methods for calculating provisional tax), and for a person who is a New Zealand superannuitant for the 1997–98 tax year, the person’s residual income tax for the tax year or for an earlier tax year is the amount that would have been their residual income tax if they— (a) had not been liable to pay the New Zealand superannuitant surcharge; and (b) had not paid any New Zealand superannuitant surcharge by way of surcharge deduction. Defined in this Act: amount , New Zealand superannuitant , residual income tax , tax year , Compare: 2004 No 35 s MZ 9